Do security contracts and cleaning contracts signed by property companies need to pay stamp duty?

The security contract and cleaning contract signed by the property company are not taxable contracts listed in the Regulations, and stamp duty is not required. According to the relevant laws and regulations, stamp duty only taxes the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance. Therefore, the scope of stamp duty collection is enumerated, and there is no need for decals for contracts or documents with contractual nature that are not enumerated.

Legal analysis

Stamp duty is only levied on the vouchers listed in the Stamp Duty Tax Items and Rates Table and other vouchers and contracts determined by the Ministry of Finance. According to the definition of stamp duty, the property management contract is not a taxable certificate of stamp duty, and enterprises do not need to pay stamp duty. In addition, it also includes: labor contracts signed by units and employees; Supplier commitment letter; Confidentiality agreement; Security service contract; Daily cleaning and greening service contract; Insecticidal service contract; Quality certification service contract. The business contract signed by the company, as long as it is within the scope of the contract listed in the Stamp Duty Ordinance, only needs to pay stamp duty. If there is no business or business, but the business contract does not fall within the listed scope, stamp duty is not required. The taxpayer of stamp duty is both parties who sign a taxable contract, that is, both parties who sign the contract need to pay stamp duty. Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty

Article 2 The following documents are taxable documents: (1) Purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature; (2) Transfer of property rights; (3) Business account books; (4) Rights and licenses; (5) Other tax vouchers determined by the Ministry of Finance.

Article 3 Taxpayers shall, according to the nature of the tax payable vouchers, calculate the tax payable according to the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations. If the tax payable is less than 1 gross, stamp duty shall be exempted. If the tax payable is more than one corner, the tax mantissa is less than five points, and if it exceeds five points, it will be paid at one corner.